英文财务报表解析

【注】Net sales including sales, discounts, allowances, returns and other related information.
INCOME STATEMENT(损益表)
英文报表项目 Selling expenses Sales salaries and commissions Sales office salaries Travel and entertainment Advertising expense Freight and transportation-out Shipping supplies and expense Postage and stationery Telephone and Internet expense Depreciation of sales equipment 英文报表项目 Administrative expenses Officers' salaries Legal and professional services Utilities expense Insurance expense Depreciation of building Depreciation of office equipment Stationery, supplies and postage Miscellaneous office expenses 管理人员工资 法律和专业服务费 水电费 保险费 房屋折旧 办公设备折旧 办公用品、物料和邮费 其他办公费 中文释义 销售费用 销售人员工资和佣金 销售办工资 差旅费和招待费 广告费 运费 船运物料和费用 邮费和办公用品 通讯费 销售设备折旧费 中文释义 管理费用
美国的财务会计准则委员会并没有对企业的会计年度起讫日期做出特
别规定，只是由政府部门公布了一个指导时间——10月制（10月1日至次 年9月30日为一个会计年度），实际上允许企业根据自己所在行业和经营
情况来灵活选择自己的会计年度。
比较性财务报表
INCOME STATEMENT(损益表)
英文报表主要项目 Net sales Cost of goods sold Gross profit Selling expenses Administrative expenses Income from operations Other revenues and gains Other expenses and losses Income before tax Income tax Net income for the year Earnings per share 中文释义 净销售收入【注】 销货成本 毛利 销售费用 管理费用 经营收益 其他收入和利得 其他费用和损失 税前收益 所得税 本年净收益 每股收益
BALANCE SHEETS(资产负债表)
英文报表主要项目 Assets Current assets Cash and cash equivalents Available-for-sale securities-at fair value Short-term investment Accounts receivable Allowance for doubtful accounts Inventories Prepaid expenses Total current assets Long-term investment Plant assets, net of depreciation Intangible assets, net of amortization Goodwill Other assets Total assets 中文释义 资产 流动资产 现金和现金等价物 可供出售证券-公允价值 短期投资 应收账款 坏账准备 存货 预付费用 流动资产合计 长期投资 固定资产折旧后净值 无形资产摊销后净值 商誉 其他资产 资产总额
statement analysis as follows:
1. Short-term liquidity 2. Capital structure and solvency
3. Return on invested capital
4. Asset turnover 5. Operating performance and profitability 6. Forecasting and valuation An equity investor when evaluating the investment merit of a company often cumulate financial data and accompanying notes by applying the building blocks above.
STATEMENTS OF CASH FLOWS(现金流量表)
英文报表主要项目 Cash flows from financial activities Long-term borrowings Repayments of long-term borrowings Increase (decrease) in short-term borrowings 中文释义 筹资活动产生的现金流量 长期借款 偿还长期借款 短期借款的增加（减少）
英文财务报表解析
2015年9月
解决三个目标问题
英文报表的直观差异是什么？
报表项目是什么意思？ 如何看懂英文报表？
英文报表的直观差异是什么？ 财务报表的组成 会计期间
会计年度结束时间各有不同，但原则上是满一年的结账日。
以美国公司报表为准
资产负债表、利润表、股东权益表及现金流量表和综合收益表
其他短期借款 偿还其他短期借款 支付现金股利 发行普通股 偿付债券
其他净值 筹资活动产生的现金流量净额 汇率变动对现金的Biblioteka Baidu响 现金及现金等价物净增加（减少）额 期初现金及现金等价物 期末现金及现金等价物
如何看懂英文报表？
以苹果（AAPL）报表为例
如何看懂英文报表？
如何看懂英文报表？
如何看懂英文报表？
STATEMENT OF CASH FLOWS(现金流量表)
英文报表主要项目 Cash flows from operating activities Net earnings/income To reconcile net earnings to net cash provided by operating activities: Depreciation and amortization Divestitures and restructuring Deferred taxes Other, net Cumulative effect of accounting change (increase) decrease in accounts receivable (increase) decrease in inventories Net change in other current assets and liabilities Net cash from operating activities Cash flows from investing activities Purchases of plant assets Sale of plant assets Businesses acquired Sale of businesses Increase in other assets Net change in other temporary investments Net cash used in investing activities 中文释义 经营活动产生的现金流量 净收益 将净收益调整为经营活动产生的现金流量净额 折旧和摊销 剥离和重组 递延税款 其他净值 会计变更的累计影响 应收账款的减少（增加） 存货的减少（增加） 其他流动资产和负债的变化净额 经营活动产生的现金流量净额 投资活动产生的现金流量 购置固定资产 出售固定资产 企业并购 企业出售 其他资产增加 其他临时投资变化净额 投资活动产生的现金流量净额
Other short-term borrowings Repayments of other short-term borrowings Payment of cash dividend Issuance of common stock Redemption of bonds
Other, net Net cash from financing activities Effect of exchange rate change on cash Net increase(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year
如何看懂英文报表？
THE END
Financial statement analysis focuses on one or more elements of a company‟s financial condition or operating results. Our analysis emphasizes six areas of inquiry-with varying degrees of importance. “Building blocks” of financial
BALANCE SHEETS(资产负债表)
英文报表主要项目 Liabilities and Shareowners„ Equity Current liabilities Notes payable Payable to suppliers and others Accrued interest on notes payable Accrued salaries, wages Accrued liabilities Dividend payable Accrued income taxes Deferred revenue Current maturities of long-term debt Other current liabilities Long-term debt Obligations under capital leases Other liabilities, mainly deferred income tax Shareowners„ equity Paid in on capital stock Preferred stock authorized 40sh.;none issued Capital stock,$0.15 par value;authorized14sh;issued 13sh Capital surplus Earnings retained in the business Cumulative translation adjustments 中文释义 负债和所有者权益 流动负债 应付票据 应付账款 应付票据利息 应付薪酬 应计负债 应付股利 应付所得税 递延收益 年内到期的长期负债 其他流动负债 长期负债 融资租赁义务 其他负债，递延所得税为主 所有者权益 实收资本 优先股，核准4000万股，发行0股 股本，面值$0.15，核准1400万股，发 行1300万股 资本公积 留存收益 外币折算调整累计数